The aim of this study was to evaluate the establishment of operational budgeting in regional water companies and utilities Khuzestan. In this study,116 employees were selected as a sample group. In order to gather information in order to assess the dimensions of Performance Budgeting demographic questionnaire and the questionnaire was designed components that were used in various studies. In the present study using SPSS of both descriptive and inferential statistics were used to analyze the data. For data analysis and hypothesis testing inferential statistics to determine the effect of each variable T as parametric tests were used to check and test research hypotheses. In this study, the model city (shah) insists that the three factors affecting public sector (optional, acceptance and ability) were used.
The results show that the implementation of Performance Budgeting is not desirable and therefore the research hypothesis was not confirmed.
 

 Today, the issue of financing for knowledge based companies with the particular circumstances of such companies, such as lack of security, lack of accounting information, late return ,etc., has led to a problem in attracting a lender or investor, and in fact created a gap between entrepreneurs and investors. In this research, using a survey method and considering 50 Knowledge based companies based in Khuzestan province as the statistical community; efforts have been made to determine the most efficient method of providing money according to the conditions of Iranian companies by scientific methods. The required data were collected using four questionnaires. Data analysis was done using SPSS software and Delphi Fuzzy, Swara and COPRASS-G techniques. First, after careful study of previous research, fourteen different criteria were selected to prioritize financing options, that most important of which were refined by polling the sample members through a Delphi fuzzy method, and were weighted using the Swara technique. Then, using the obtained criteria, in order to rank the financing methods according to the experts' opinion, the necessary calculations were made using the COPRASS-G technique. According to the study, the best way to knowledge-based companies financing was to use the Business Angels got 0/567 Weight. The methods of using "hedge funds", "stock sales", "corporate investment", "business credit" and, ultimately, "bank loans" were ranked second to sixth respectively.